Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/107044
Authors: 
Daly, Michael
Year of Publication: 
2005
Series/Report no.: 
WTO Discussion Paper 9
Abstract: 
It contains a summary of disputes concerning income tax measures that have arisen at the WTO since its establishment, with special attention to the protracted dispute between the EC and the US over the latter's FSC/ETI schemes.
Subjects: 
direct taxation
WTO rules
foreign sales corporation (FSC)
trade disputes
JEL: 
F13
H25
K34
ISBN: 
9287033277
Document Type: 
Working Paper

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